Principal Legislation
Log in

Login to your account

Username *
Password *
Remember Me




   1.   Construction.

   2.   Interpretation.

   3.   Imposition of excise duty.

   4.   Functions of the Commissioner General.

   5.   Duty computed on maximum weight of a category.

   6.   Effect of alteration in excise duties.

   7.   Remission, rebate and refund.

   8.   Remission of duty on spirits.

      Schedule   Rates of excise duty.


Commencement: 1 November, 1954.

   An Act to impose excise duties and for other matters relating thereto and connected therewith.

1.   Construction.

   This Act shall be read and construed together with the East African Excise Management Act, hereafter referred to as "the Management Act".

2.   Interpretation.

   (1) In this Act, unless the context otherwise requires—

   (a)   "retail selling price" in relation to cigarettes or tobacco means the price declared to the Commissioner General by the manufacturer at which the manufacturer's cigarettes and tobacco will be sold by retail;

   (b)   "sugar" means sugar of any description, finished or unfinished, and any product of any sugar manufacturing operation containing saccharine matter, but does not include glucose, jaggery, molasses, sugar candy, exhausted sugar cane pulp or brown sugar made by a person, and in premises approved by the Minister responsible for finance and in the manufacture of which neither a vacuum pan nor a vacuum evaporator has been employed.

   (2) Subject to this section, the expressions contained in this Act shall be deemed to have the meanings assigned to them in the Management Act.

3.   Imposition of excise duty.

   (1) There shall be charged in respect of the manufacture in Uganda of the goods specified by the Schedule to this Act excise duties at the rates specified by the Schedule; and the excise duties shall be levied, collected and paid in accordance with the Management Act.

   (2) The Minister may, by statutory order, amend the Schedule to this Act.

   (3) Notwithstanding subsection (1), there shall be charged in respect of goods imported into Uganda, specified by the Schedule to this Act, excise duties at the rates specified by the Schedule.

This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.